2026-03-11T12:44:12-04:00 2025-04-30 821455657 FESTER & CHAPMAN PLLC 9019 E BAHIA DR STE 100 SCOTTSDALE AZ 85260 990 2024-05-01 237339629 ARIZONA CPA FOUNDATION FOR EDUCATION AND INNOVATION ARIZ 6022524144 410 N 44TH STREET STE 205 PHOENIX AZ 85008 LISA PARKE SECRETARY/TREASURER 6022524144 2026-03-10 true false RACHEL R LOCKE CPA P00450405 6022643077 2026-03-10 2024 2025-03-06 01:10:19Z ANDREA LEVY 410 N 44TH STREET STE 205 PHOENIX AZ 85008 50760 false X X 1973 AZ THE ARIZONA CPA FOUNDATION FOR EDUCATION AND INNOVATIONIN COORDINATION WITH THE ARIZONA SOCIETY OF CPAS SUPPORTS PROGRAMS AND INITIATIVES IN EDUCATION AND PRACTICE WHICH ENHANCE EXCELLENCE AND INNOVATION IN THE PROFESSION OF ACCOUNTANCY. 5 5 0 10 0 21690 13577 0 5377 32183 5000 27067 50760 30768 25616 0 0 0 0 9434 8000 40202 33616 -13135 17144 444572 468367 0 444572 468367 X THE ARIZONA CPA FOUNDATION FOR EDUCATION AND INNOVATIONIN COORDINATION WITH THE ARIZONA SOCIETY OF CPAS SUPPORTS PROGRAMS AND INITIATIVES IN EDUCATION AND PRACTICE WHICH ENHANCE EXCELLENCE AND INNOVATION IN THE PROFESSION OF ACCOUNTANCY. false false 33616 25616 SCHOLARSHIPS ARE GRANTED TO ACCOUNTING STUDENTS AND HIGH SCHOOL STUDENTS IN ORDER TO ASSIST THOSE WITH SPECIAL TALENTS TO FURTHER THEIR EDUCATION IN ACCOUNTING. 13 SCHOLARSHIPS WERE FUNDED IN THE 2024/2025 YEAR. AN EXCELLENCE IN TEACHING AWARD IS GIVEN EACH YEAR TO ONE OF THE THREE ARIZONA STATE-SUPPORTED UNIVERSITIES IN HONOR OF ONE OF ITS UNIVERSITY PROFESSORS AND HIS/HER CONTRIBUTION TO THE ACCOUNTING PROFESSION AS AN EDUCATOR IN THE FIELD. 33616 true true false false false false false false false false false false false false false true false true false false false false false false false false false false true false false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false false false false false false false false X 5 5 false true false false false false true true true false false true true true true false false true false false X OLIVER YANDLE 6023242972 410 N 44TH STREET STE 205 PHOENIX AZ 85008 X BARBARA GONZALEZ DIRECTOR 1.00 X 0 0 0 JOE HEIDLEBURG VICE CHAIR 1.00 5.15 X X 0 0 0 ANDREA LEVY CHAIR 3.00 3.15 X X 0 0 0 JULIA MIESSNER DIRECTOR 1.00 X 0 0 0 LISA PARKE SECRETARY/TR 3.00 2.15 X X 0 0 0 false false false 13577 13577 7556 7556 24627 24627 24627 24627 OTHER REVENUE 5000 5000 5000 50760 29627 7556 25616 25616 8000 8000 33616 33616 0 0 12924 19909 18788 29365 6316 6316 406544 412777 444572 468367 0 0 X 444572 468367 444572 468367 444572 468367 17144 6651 X false true X true false X X 1 AZ SOCIETY OF CPAS 866050429 10 true 0 0 1 0 true false true true true false false false false false false false false false false false false true false PART IV, SECTION A, LINE 3B THE SUPPORTED ORGANIZATION, THE ARIZONA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A QUALIFIED ORGANIZATION RECOGNIZED UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AS DEMONSTRATED BY ITS DETERMINATION LETTER ISSUED IN MAY, 1961. THE SUPPORTED ORGANIZATION MEETS THE PUBLIC SUPPORT TEST APPLICABLE TO SECTION 509(A)(2) FOR THE 2024 TAX YEAR. PART IV, SECTION A, LINE 3C THE SUPPORT GIVEN TO THE ARIZONA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, THE SUPPORTED ORGANIZATION, IS USED SOLELY FOR CHARITABLE PURPOSES. THE PURPOSE OF THE SUPPORT IS TO PROVIDE SCHOLARSHIPS AND TEACHING AWARDS TO DESERVING INDIVIDUALS. THE SCHOLARSHIP COMMITTEE FOR THE ORGANIZATION MEETS EACH YEAR TO SELECT RECIPIENTS OF THE SCHOLASTIC SCHOLARSHIPS AND THE RECIPIENT OF THE EXCELLENCE IN TEACHING AWARD. EXCEPT AS OTHERWISE DETERMINED BY THE BOARD OF DIRECTORS, THE SCHOLARSHIP COMMITTEE WILL CONSIST OF SEVEN MEMBERS. IN APPOINTING THE MEMBERS OF THE COMMITTEE THE BOARD OF DIRECTORS WILL ENDEAVOR TO APPOINT: (I) ONE MEMBER OF THE CORPORATION'S BOARD OF DIRECTORS (WHO SHALL SERVE AS THE CHAIR OF THE COMMITTEE); (II) TWO MEMBERS FROM THE SOCIETY'S MEMBERSHIP; (III) THREE PROFESSORS FROM PUBLIC STATE UNIVERSITIES; AND (IV) ONE PROFESSOR FROM A PRIVATE UNIVERSITY. MEMBERS OF THE COMMITTEE WILL BE APPOINTED FOR TWO YEAR TERMS, WHICH MAY BE RENEWED. THE ORGANIZATION WRITES CHECKS DIRECTLY TO THE UNIVERSITIES TO ENSURE THAT STUDENTS ARE REGISTERED FOR CLASSES. IN THE EVENT THE STUDENTS ARE NOT REGISTERED, THE STUDENT DOES NOT RECEIVE THE FUNDS AND THE UNIVERSITY RETURNS THE FUNDS TO THE ORGANIZATION. THERE ARE NO RESTRICTIONS IMPOSED UPON HOW THE STUDENT SPENDS THE GRANT FUNDS. EDUCATION AND INNOVATION RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 57411 6651 6651 50760 50760 33616 33616 33616 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C) (3) OF THE IRC AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME. THE FOUNDATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITH THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B) (1) (A) (VI) OF THE IRC. THE FOUNDATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 740, INCOME TAXES, BY APPLYING A MORE-LIKELY-THAN- NOT THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF UNCERTAIN TAX POSITIONS IN EARNINGS IN THE YEAR OF SUCH CHANGE. THE FOUNDATION EVALUATES THEIR UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. THE FOUNDATIONS FEDERAL TAX FILINGS FOR FISCAL YEARS 2022, 2023 AND 2024 ARE GENERALLY SUBJECT TO IRS EXAMINATION FOR THREE YEARS AFTER FILING. THE FOUNDATIONS STATE TAX FILINGS FOR FISCAL YEARS 2021, 2022, 2023 AND 2024 ARE GENERALLY SUBJECT TO STATE TAXING AUTHORITY EXAMINATION FOR FOUR YEARS AFTER FILING. AS OF THE DATE OF THIS REPORT, THE FISCAL 2025 TAX RETURNS HAVE NOT YET BEEN FILED. true SCHOLARSHIPS 13 25616 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION WRITES CHECKS DIRECTLY TO THE UNIVERSITIES TO ENSURE THAT STUDENTS ARE REGISTERED FOR CLASSES. IN THE EVENT THE STUDENTS ARE NOT REGISTERED, THE STUDENT DOES NOT RECEIVE THE FUNDS AND THE UNIVERSITY RETURNS THE FUNDS TO THE ORGANIZATION. THERE ARE NO RESTRICTIONS IMPOSED UPON HOW THE STUDENT SPENDS THE GRANT FUNDS. FORM 990 - ORGANIZATION'S MISSION THE ARIZONA CPA FOUNDATION FOR EDUCATION AND INNOVATIONIN COORDINATION WITH THE ARIZONA SOCIETY OF CPAS SUPPORTS PROGRAMS AND INITIATIVES IN EDUCATION AND PRACTICE WHICH ENHANCE EXCELLENCE AND INNOVATION IN THE PROFESSION OF ACCOUNTANCY. FORM 990, PAGE 6, PART VI, LINE 3 THE ARIZONA SOCIETY OF CPAS PROVIDES MANAGEMENT AND ADMINISTRATIVE SERVICES TO THE FOUNDATION. THE FOUNDATION REIMBURSES THE SOCIETY FOR THESE SERVICES. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD OF DIRECTORS OF THE ASCPA REVIEW ALL DECISIONS MADE BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS THEN REVIEWED BY MANAGEMENT AND A MEMBER OF THE EXECUTIVE COMMITTEE WHO SIGNS THE RETURN. THIS IS TYPICALLY THE SECRETARY/TREASURER. THE FULL 990 IS AVAILABLE TO ALL BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH INDIVIDUAL SHALL DISCLOSE TO THE ORGANIZATION ANY PERSONAL INTEREST, WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARDS DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSONS INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. THIS POLICY IS REVIEWED WITH THE MEMBERS EVERY YEAR AS A PART OF THE BOARD MEMBER ORIENTATION PROCESS. FORM 990, PAGE 6, PART VI, LINE 15A THIS IS HANDLED BY THE ASCPA'S BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS UPON REQUEST. AZ SOCIETY OF CPA'S 410 N 44TH ST STE 205 PHOENIX AZ 85008 866050429 PROF SOCIE AZ 501C6 N/A false AZ SOCIETY OF CPA'S PAC 410 N 44TH ST STE 205 PHOENIX AZ 85008 900449453 POLITICAL AZ 527 ASCPA true false false false false false false false false false false false false false false false false false false false